Pengaruh non performing financing, biaya operasional pada pendapatan operasional, dan corporate social responsibility terhadap profitabilitas Bank Syariah di Indonesia periode 2015-2019

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh non performing financing, biaya operasional pada pendapatan operasional, dan corporate social responsibility terhadap profitabilitas bank syariah di Indonesia. Jenis penelitian yang akan digunakan dalam skripsi ini bersifat asosiatif. Sampel pada penelitian ini adalah 11 bank syariah yang memenuhi kriteria sehingga sampel yang digunakan dalam penelitian dengan 5 tahun penelitian 2015-2019. Jenis data dalam penelitian ini data yang digunakan peneliti merupakan data sekunder. Sumber data penelitian ini menggunakan data sekunder berupa laporan keuangan (annual report) perusahaan. Teknik pengumpulan data dalam penelitian ini adalah menggunakan metode pengumpulan data dokumentasi. Teknis analisis data dilakukan dengan analisis regresi linear berganda menggunakan software IBM SPSS versi 26.00. Hasil penelitian menunjukkan bahwa Non Performing Financing (NPF) berpengaruh negatif dan signifikan terhadap profitabilitas. Biaya operasional pada pendapatan operasional (BOPO) berpengaruh negatif dan signifikan terhadap profitabilitas. Corporate Social Responsibility (CSR) berpengaruh negatif dan signifikan terhadap profitabilitas. Non performing financing (NPF), biaya operasional pada pendapatan operasional (BOPO), dan corporate social responsibility (CSR), berpengaruh positif dan signifikan terhadap variabel profitabilitas. Nilai koefisien determinasi sebesar 0,876 yang artinya sebesar 87,60%, perubahan-perubahan dalam profitabilitas dipengaruhi oleh perubahan-perubahan dalam variabel non performing financing (NPF), biaya operasional pada pendapatan operasional (BOPO), dan corporate social responsibility (CSR). The purpose of this study was to determine the effect of non performing financing, biaya operasional pada pendapatan operasional, and corporate social responsibility on the profitability of Islamic banks in Indonesia. The type of research that will be used in this thesis is associative. The sample in this study was 11 Islamic banks that met the criteria so that the sample used in the study was 5 years of 2015-2019 research. The type of data in this study the data used by researchers is secondary data. The data source of this research uses secondary data in the form of the company's annual report. Data collection techniques in this research is to use the method of collecting data documentation. Technical analysis of the data was carried out with multiple linear regression analysis using IBM SPSS software version 26.00. The results showed that Non-Performing Financing (NPF) had a negative and significant effect on profitability. Operating costs on operating income (BOPO) have a negative and significant effect on profitability. Corporate Social Responsibility (CSR) has a negative and significant effect on profitability. Non-performing financing (NPF), operating costs on operating income (BOPO), and corporate social responsibility (CSR), have a positive and significant effect on the profitability variable. The coefficient of determination is 0.876, which means 87.60%, changes in profitability are influenced by changes in non-performing financing (NPF) variables, operating costs on operating income (BOPO), and corporate social responsibility (CSR).